Accountancy policies - disclosure

Where a company is a service company and carries no stock, am I right in thinking that there doesn’t need to be a statement in the accounts for the accounting policy for stock, eg:

“Stock is valued at the lower of cost and net realisable value”

Or should it still be included, but a note added that the company carries no stock?

In addition, should there be a statement regarding WIP for service companies or is the treatment of this essentially included within the turnover statement, eg:

“Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers”

And on a similar vein, do you always omit other accounting policy statements where there are no associated transactions eg,

If a company doesn't have any fixed assets or depreciation, you would would omit the depreciation statement?

And if a company doesn’t have any transactions carried out in foreign currencies, do you omit the foreign currencies statement or still include it on the basis that it is still an accounting policy being applied, even though there have not actually been any transactions?